The West Bengal Sales Tax Act, 1994
Chapter III : INCIDENCE AND LEVY OF TAX AND RATE OF TAX

20. Rate of tax purchase of raw jute and other goods

(1) (a) The tax payable by a dealer, who is liable to pay tax on purchase of raw jute under section 12, shall be levied on his turnover of purchases of raw jute at the rate of two per centum of such turnover of purchases.

(b) In calculating the tax payable under this sub-section by a dealer, who is the occupier of a jute mill, on his turnover of purchases of raw jute during any period, the purchase price in respect of any quantity of raw jute sold and despatched by him during such period subsequently to his purchase thereof to any place inside West Bengal shall be deducted from such turnover of purchases.

(c) No tax shall be leviable under this sub-section in respect of the purchase price of any quantity of raw jute in respect of which such tax has already been paid in West Bengal :

PROVIDED that the burden of proving that such tax has already been paid in West Bengal shall be upon the dealer who claims the benefit of this clause.

(2) The tax payable by a dealer liable to pay tax under section 13 shall be levied on his taxable specified purchase price at the rate of-

(a) four per centum of such purchase price as relates to purchases referred to in clause (a), of sub-section (1) of section 13,

(aa) (i) one per centum of such purchase price in respect of purchases of goods, other than goods specified in Schedule IV or,

(ii) tax as applicable to a sale of any goods specified in Schedule IV fixed by notification under sub-section (1) of section 18 on such purchase price in respect of purchase of goods specified in Schedule IV,

as related to purchases referred to in clause (c) of sub-section (1) of section 13, and

PROVIDED that the tax payable under clause (a) of this sub-section on the purchase of any goods shall be levied at the rate referred to in sub-section (1) of section 17, where the rate of tax on such goods is less than four per centum under sub-section (1) of section 17.

PROVIDED further that no tax shall be payable by a dealer under clause (a), or, clause (c), of sub-section (1) of section 13 on purchase of any goods specified in Schedule IV where such dealer proves to the satisfaction of the commissioner that on a prior sale of such goods in West Bengal, due tax payable under clause (c) of sub-section (1) of section 17 has been paid.

(3) In this Act, the expression "taxable specified purchase price", in relation to any period, means, in the case of a dealer who is liable to pay tax under sub-section (1) of section 13, that part of the specified purchase price payable or paid, as the case may be, by him during such period which remains after deducting therefrom, the specified purchase price payable or paid, as the case may be, by him during that period on -

(a) purchases of goods, sales of which are declared tax-free under section 24 ;

(b) purchases of goods which are shown to the satisfaction of the Commissioner not to have taken place in West Bengal, or to have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956 (74 of 1956) or in the course of import of the goods into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act ;

(c) purchases of goods referred to in section 14 of the Central Sales Tax Act, 1956, on a prior sale or purchase whereof in West Bengal due tax is shown to the satisfaction of the Commissioner to have been paid ;

(e) such other purchases as may be prescribed.